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| Section | Objectives |
|---|---|
| Topic 1: Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
| Topic 2: Earnings, Deductions, and Taxation | - Types of earnings
|
| Topic 3: Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
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NEW QUESTION # 69
In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:
Answer: A
Explanation:
Service Canada treats commission salespeople (paid solely by commission or salary plus irregularly paid commission) as a special ROE situation where the weekly averaging formula is used. In that scenario, the ROE Guide states that for Block 12 (Final pay period ending date) you must use the Saturday of the week that contains the last day for which paid (Block 11).
This is different from the usual rule for most employees, where Block 12 is simply the end date of the final pay period that includes the Block 11 date (and it can't be earlier than Block 11).
The key reason is consistency in applying the weekly averaging approach: even if the employer's actual payroll cycle is not weekly, commission-only/irregular-commission employees are reported using a weekly framework for ROE purposes. Payroll should therefore align Block 12 to the correct "weekly" period end (Saturday) when that rule applies, to avoid ROE errors and Service Canada follow-up.
NEW QUESTION # 70
Steve is physically disabled and his employer pays for his parking spot. This is considered:
Answer: B
Explanation:
Employer-provided parking is often a taxable benefit, generally valued at the fair market value of the parking spot. However, the CRA provides a specific exception for employees with disabilities. CRA guidance on employer-provided parking states that if your employee has a disability, the parking benefit is generally not taxable, including situations involving a severe and prolonged mobility impairment or blindness.
In Steve's case, the fact pattern explicitly says he is physically disabled and the employer pays for his parking.
Under CRA's general rule for disability-related parking, this would generally not be included in income as a taxable benefit, meaning it is not a taxable allowance and not a taxable benefit (cash or non-cash) for payroll purposes.
Payroll should still document why the parking is being treated as non-taxable (for example, disability-related need) and ensure the treatment aligns with CRA guidance if questioned. If the facts were different (non- disability parking or preferential parking provided to employees generally), the taxable benefit rules would usually apply.
NEW QUESTION # 71
Which of the following is not correct?
Answer: A
Explanation:
Option A is not correct. Service Canada's ROE guidance for paper ROEs explains that if you need to complete Block 15C, you do that first, and then you still enter the total insurable earnings in Block 15B. It also reminds employers to include any insurable separation payments entered in Block 17 in both Block 15C (Pay Period 1) and Block 15B totals.
Option C is correct because retiring allowances (often treated as severance-type amounts) are not insurable, so even if they appear in Block 17C, they are not added to Blocks 15B/15C.
Option D is correct because vacation pay paid on separation is reported in Block 17A, and when it is insurable, it must be included in the insurable earnings totals in Block 15B (and Block 15C P.P.1 where applicable).
NEW QUESTION # 72
What is the portion of a retiring allowance eligible to be transferred into a Registered Retirement Savings Plan (RRSP) or a registered pension plan (RPP) tax free based on?
Answer: D
Explanation:
The CRA sets out that the "eligible" portion of a retiring allowance that may be transferred directly to an RRSP/RPP under special rules is based on years of service before 1996 (and potentially an additional amount for certain pre-1989 years if specific pension/DPSP conditions are met). The CRA explains the eligible part is
$2,000 for each year (or part-year) of service before 1996, plus you may be able to transfer an additional
$1,500 for each year (or part-year) of service before 1989 where no employer pension/DPSP benefit was vested (or previously paid) for those years.
This is why the correct basis in the answer choices is the employee's years of service prior to 1996, not wages, age, or average earnings. Payroll needs this service history (including related employers where applicable) to correctly identify the eligible/non-eligible split and apply the right withholding and transfer reporting.
NEW QUESTION # 73
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
Answer: A
Explanation:
In Block 6 (Pay period type), Service Canada instructs employers to enter the employee's actual pay period type-one of the standard types such as weekly, biweekly, semi-monthly, monthly, or 13 pay periods a year.
Service Canada identifies a special rule only for employees "paid solely on commission or on salary plus irregularly paid commission": in those cases, the employer must use a weekly pay period and average earnings using the weekly averaging formula.
Because this question specifies salary plus regularly paid commission (not irregularly paid commission), the
"special situation" rule does not apply. Therefore, you enter the pay period type that matches the employer's normal payroll cycle for that employee (for example, weekly, biweekly, semi-monthly, monthly, etc.).
NEW QUESTION # 74
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